TRAF Implementation: Federal Patentbox Ordinance will enter into force on 1 January 2020

On 13 November 2019, the Federal Council approved three ordinances to the Federal Act on Tax Reform and AHV Financing (TRAF). One of these ordinances is the Patentbox-Ordinance, which contains provisions on the reduced taxation of profits from patents and similar rights and particularly regulates the application of the OECD standards on patent boxes. In addition, the Patentbox-Ordinance clarifies the procedure for determining the profit from patents and similar rights.

Link: https://www.newsd.admin.ch/newsd/message/attachments/59089.pdf (in German)